https://www.taxtmi.com/caselaws?id=87583 Modvat credit was held admissible on Clean Flo used to remove deposits from the cooling coil of the air-conditioning system maintaining manufacturing process conditions for acrylic fibre yarn. The controlling test was whether the item was used in or in relation to manufacture of the final product and whether it fell within any exclusion under Rule 57A of the Central Excise Rules, 1944 or the relevant notification. Because the chemical was integrally connected with the manufacturing process and not merely a maintenance item for better machinery operation, it was treated as an eligible input. The Revenue challenge failed and the credit was sustained. en-us Mon, 20 Oct 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87583 Modvat credit was held admissible on Clean Flo used to remove deposits from the cooling coil of the air-conditioning system maintaining manufacturing process conditions for acrylic fibre yarn. The controlling test was whether the item was used in or in relation to manufacture of the final product and whether it fell within any exclusion under Rule 57A of the Central Excise Rules, 1944 or the relevant notification. Because the chemical was integrally connected with the manufacturing process and not merely a maintenance item for better machinery operation, it was treated as an eligible input. The Revenue challenge failed and the credit was sustained. Case-Laws Central Excise Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87583